2018 (11) TMI 1311

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with Mr. Arun Mehta and Ms. Ashwini Pawar i/b. Akshar Laws, for the Appellant. Mr. J. B. Mishra, for the Respondents. P.C: The Appellant-Assessee has challenged the judgment of the Customs Excise and Service Tax Appellate Tribunal, (the Tribunal) under which the Tribunal was pleased to confirm the order passed by the Adjudicating Authority and the Appellate Authority. 2. Counsel for t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sion Bench of Gujarat High Court in the case of Commissioner of Central Excise v/s. Neminath Fabrics Pvt. Ltd., 2010 (256) E.L.T. 369. 4. In such judgment, the view taken by the Court was that, knowledge of the Department would not determine the relevant date as specified in the statute which would have relevance to the period of limitation prescribed for issuing the show cause notice, for reco....